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UK Company Law

This page covers selected developments in UK companies legislation, prospective legislation and related matters of professional concern to accountants in practice, industry or commerce.

Information on this page is open to the public but may include links to material where access is limited to members or certain members of ICAEW.

Current issues

The government initiatives on Transparency and Trust will have a wide ranging impact on business and are being implemented along with changes on companies’ filing requirements through the Small Business, Enterprise and Employment Bill introduced into Parliament on 25 June 2014.

ICAEW briefings and responses to company law consultations

View the recent ICAEW briefings and responses to consultations on company law matters
The Companies Act 2006 consolidated nearly all UK company legislation and introduced many reforms. ICAEW material relating to the passage and implementation of this Act) is available for reference purposes only from this link.

Other ICAEW company law publications

TECH 07/13BL Exemption for audit by parent guarantee
28 Jun 2013
ICAEW’s Company Law Subcommittee provides guidance on audit exemption by parent guarantee.

TECH 01/11 Guidance for directors on accounting records under the Companies Act 200
27 Jan 2011
Guidance on the meaning and application of the 'adequate accounting records' requirement in section 386.

TECH 03/10 Comparison of Tech 02/10 with 01/09
01 Oct 2010
Guidance on distributable profits. An annotated version of TECH 02/10 showing changes made to TECH 01/09 following consultation on draft guidance.

TECH 02/10 Distributable Profits
01 Oct 2010
Guidance on the determination of realised profits and losses in the context of distributions under the Companies Act 2006.

TECH 06/08 Financial & Accounting Duties and Responsibilities of Directors
01 Oct 2008
Guidance on directors' duties and responsibilities of a financial or accounting nature.

ICAEW briefings and responses to consultations on company law matters.

The Companies Act 2006 consolidated nearly all UK company legislation and introduced many reforms. ICAEW material relating to the passage and implementation of this Act) is available for reference purposes only from this link.